Record Finder / 26-002655-TT
Michigan

David Sosnoski Petitioner V Township Of Hume Respondent

Petitioner
David Sosnoski
Respondent
Township Of Hume

Case overview

Docket number
26-002655-TT
Status
Answer Due
CaseType
SC Property
Division
Small Claims Division
County
Huron
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Petition has been verifiedPET109/25/2026Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded09/25/2026Not recordedDownload
2Attachments to the Petition were filedPETNot recorded07/14/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
1A petition was received.PETNot recorded07/14/2026$125.00Download

Documents

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

David

M.I.

Last Name

Sosnoski

Mailing Address (No., Street, P.O. Box or Rural Route)

3835 Kistler Road

City or Town

Battle Creek

State

Michigan

ZIP Code

49014

Telephone Number

(269) 207-6070

E-mail Address

dsosnoski52@gmail.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Zachary

M.I.

J

Last Name

Eskau

Firm Name (if any)

Eskau Law, PLC

Address (No., Street, P.O. Box or Rural Route)

1070 South Collon Drive

City or Town

Bad Axe

State

Michigan

ZIP Code

48413

Telephone Number

9895535850

E-mail Address

zeskau@outlook.com

Subject Property Information:

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining?

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

Etzler Road

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Kinde

County

Huron

State

Michigan

ZIP Code

48445

Taxing Authority (City or Township)

Township Of Hume (HURON)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

The assessed value established by the Township of Hume is incorrect; the number is too high based which has artificially inflated the taxable value of the subject 

property.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

3211-035-006-50

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

103100

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

103100

What do you believe is the fair market value?

148000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

74000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

74000

 

Electronic Signature *Typing your name below will serve as your signature

Petitioner’s Signature: 

/s/ Zachary J. Eskau

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

SC_Notice_of_Docket_Number.2026-09-25_07-26-28.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

David Sosnoski,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002655

Township Of Hume,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 25, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

David Sosnoski,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002655

Township Of Hume,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 25, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

David Sosnoski,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002655

Township Of Hume,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 25, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Board of Review Decision - Sosnoski.pdfRead complete document text →
Read document text excerpt

Page 1

FROM

04/03/2026

0

2026 BOARD OF REVIEW DECISION

HUME TOWNSHIP ASSESSOR

P O BOX 1048

CASEVILLE MI 48725

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL.

SOSNOSKI DAVID & SOSNOSKI BRIAN

3835 KISTLER ROAD

BATTLE CREEK MI 49014

PROPERTY IDENTIFICATION: (Parcel code required. Property address

and legal description optional.):

3211-035-006-50

ETZLER RD

BEG AT NE COR OF SEC TH S 02 DEG W ALG E SEC L 2640.39' TH S

89 DEG W ALG E & W 1/4 L 1321.785'TH N 48 DEG E 460.36' TH N 01

DEG E 324.33' TH N 59 DEG E 230.66' TH N 20 DEG E 145.11' TH N 02

DEG E 459.42' TH S 78 DEG E 200' TH N 03 DEG E 266.63' TH N 48

DEG E 295.36' TH N 02 DEG E 878.35' TH S 90 DEG E ALG N SEC L

330' TO POB. 39.49 A. CASE SURVEY 7-13-07.

THIS PROPERTY rs CLASSIFIED

401

(RESIDENTIAL-IMPROVED)

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary

to compute your assessment and taxable value.

The Board has completed their review of parcel number

3211-035-006-50

They have made the following determination based on the information you supplied.

Board of Review Comments

PETITION DENIED. VALUE APPROPRIATE. PROPERTY PROPERLY CLASSED AS RESIDENTIAL, NO FARMING ACTIVITY, MOSTLY WOODS USED

FOR HUNTING. QUALIFIED AG EXEMPTION DENIEDAS NOTAG PROPERTY.

2026

ORIGINAL ASSESSED VALUE

2026

"BOARD OF REVIEW" ASSESSED VALUE

(Ifthe above amounts are the same, no revisions have occured)

2026

ORIGINAL TAXABLE VALUE

2026

"BOARD OF REVIEW" TAXABLE VALUE

2026

PRINCIPALRESIDENCE EXEMPTION/QUALIFIED AG

103,100

103,100

103,100

103,100

0.0000

Please feel free to contact the assessor at the address listed above or call if you have any questions.

Ifyou disagree with the decision ofthe Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax

Tribunal, P.O. Box 30232, Lansing, Mi. 48909 by May 3 1 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal,

Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber

- Cut Over Real, and

Agricultural Personal Property.

Michigan Tax Tribunal

P.o. Box 30232

Lansing, MI 48909

Property Classification appeals ONLY may be appealed to the State Tax Commission:

State Tax Commission

Classification Appeals

P.O.Box 30471

Lansing MI 48909

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002655

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: 

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

David

M.I.

Last Name

Sosnoski

Mailing Address (No., Street, P.O. Box or Rural Route)

3835 Kistler Road

City or Town

Battle Creek

State

Michigan

ZIP Code

49014

Telephone Number

(269) 207-6070

E-mail Address

dsosnoski52@gmail.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Zachary

M.I.

J

Last Name

Eskau

Firm Name (if any)

Eskau Law, PLC

Address (No., Street, P.O. Box or Rural Route)

1070 South Collon Drive

City or Town

Bad Axe

State

Michigan

ZIP Code

48413

Telephone Number

9895535850

E-mail Address

zeskau@outlook.com

Subject Property Information:

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining?

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

Etzler Road

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Kinde

County

Huron

State

Michigan

ZIP Code

48445

Taxing Authority (City or Township)

Township Of Hume (HURON)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

The assessed value established by the Township of Hume is incorrect; the number is too high based which has artificially inflated the taxable value of the subject 

property.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

3211-035-006-50

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

103100

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

103100

What do you believe is the fair market value?

148000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

74000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

74000

 

Electronic Signature *Typing your name below will serve as your signature

Petitioner’s Signature: 

/s/ Zachary J. Eskau

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.